SECTION 12. APPLICABILITY

.01 New group exemption letters .02 Preexisting group exemption letters (1) In general (2) Transition period for certain requirements applicable to preexisting group exemption letters and preexisting subordinate organizations (3) Certain requirements not applicable to preexisting subordinate organizations

Bulletin No. 2026–4 381 January 20, 2026

.03 Examples (1) Example 1. Two preexisting group exemption letters for subordinate organizations described in different paragraphs of § 501(c) (2) Example 2. One preexisting group exemption letter with no subordinate organizations (3) Example 3. One preexisting group exemption letter with subordinate organizations described in different paragraphs of § 501(c) (4) Example 4. One preexisting group exemption letter with preexisting subordinate organizations described in the same paragraph of § 501(c) (5) Example 5. Removal of a preexisting subordinate organization from a preexisting group exemption letter